However if you withdraw B from the count altogether, you can contrive to elect any 2 from ACD by saying that B's votes split equally between those two with none to the other candidate, so:

700 BA

700 BA

700 BC

700 BC

700 BD

700 BD

A 2600

A 2600

A 1900

C 2060

C 1360

C 2060

D 1340

D 2040

D 2040

AC elected

AD elected CD elected

Example 2
In the natural count for 2 a surplus arises from the exclusion of the runner-up for 3 places (B). If B is withdrawn the surplus arises at a different stage and is spread over a different batch of papers with a different split.